My mother was a Polish citizen but lived in Hanover — which law applies?

In principle German law, because habitual residence is decisive — unless she expressly chose Polish law in her will (Art. 22 EU Succession Regulation).

How do I access accounts in both countries?

Obtain the local proof of inheritance, or an ECS, for each country. German banks accept a certificate of inheritance or an ECS; Polish ones usually require their own certificate of succession — presenting both is more reliable.

Do I need an apostille for every document?

For birth, death and marriage certificates, a multilingual standard form has often sufficed between EU states since 2019. A notary checks the individual case — some Polish authorities nonetheless require an apostille.

Is there a risk of double taxation?

In some constellations, yes — the DE-PL agreement does not separately govern inheritance tax. Relief is provided through § 21 ErbStG, but not always in full. A tax adviser with DE-PL experience clarifies this precisely.

Knowledge · Guide · German law applies

Inheriting across the border — Germany and Poland.

When an inheritance matter has to be settled between Germany and Poland, two legal systems meet. Which one applies, when — and what to do about accounts, the apostille and the notariusz. What EU Succession Regulation 650/2012 means for your family.

Read the full guide · 11 pp.

Updated: June 2026 · General orientation, not legal or tax advice in the individual case (§ 3 RDG, § 4 StBerG)

Since 17 August 2015 the European Succession Regulation (No 650/2012) has applied in almost all EU states — including Germany and Poland. The central rule: what governs is the deceased person’s habitual residence at the date of death (Art. 21 EU Succession Regulation) — not nationality, not the registered address alone, but the actual centre of life. Whoever last lived in Hanover passes on their estate under German law; whoever last lived in Wrocław, under Polish law.

The Succession Regulation allows the testator to choose the law of their home state in their will (Art. 22). This choice of law overrides the residence rule — and it extends to the rules on compulsory portions, which then follow the chosen law; only tax law remains untouched by it. Older wills often contain no express choice; then a careful interpretation by a specialised notary is needed. Anyone still living can anchor a choice of law in a new will.

Three points often become pressing. The compulsory portion (zachowek) amounts in principle to half of the statutory share, and to two thirds for minors and the permanently incapacitated — calculated differently from German law. The spouse’s right of inheritance provides for at least a quarter. With inheritance tax, both systems can apply — the DE-PL double-taxation agreement contains no specific inheritance-tax provision; double taxation is mitigated through § 21 ErbStG, but not always avoided. Important for close relatives: in Poland, spouses, children and grandchildren are exempt from inheritance tax if the acquisition is notified within six months (form SD-Z2) — do not let this deadline pass.

If a document is to be used in the respective other country, three steps are often needed: the apostille (international authentication) — for civil-status documents between EU states, since 2019 it can frequently be replaced by a multilingual standard form (Reg. (EU) 2016/1191); a certified translation by a sworn translator; and in some cases the Polish consulate (which authenticates only under Polish law). An experienced notary coordinates these steps and reduces the travelling.

Where there is both German and Polish property, both notarial worlds are often involved — the certificate of inheritance is applied for in Germany, the registration in the Polish land register (księga wieczysta) is done by a notariusz. The most pragmatic route is usually the European Certificate of Succession (ECS): a document created under the Succession Regulation that is accepted in all participating EU states (Denmark and Ireland do not take part) without a further apostille, issued by the German probate court and fitting in the great majority of DE-PL constellations.

Some difficulties come not from the law but from linguistic and cultural asymmetry: what „home“ means for a child born in Germany; more formal family hierarchies; two funeral ceremonies between the worlds; the burden of translating, which often rests on a person who grew up bilingual; and the question of how openly inheritance shares are discussed. Whoever knows both worlds can patiently translate between them.

Habitual residence: The actual centre of life of the deceased person — decisive for the applicable law of succession (Art. 21 EU Succession Regulation).
ECS: European Certificate of Succession — a document created under the Succession Regulation, accepted in all participating EU states (Denmark and Ireland do not take part) without an apostille.
Zachowek: The Polish compulsory portion — in principle half of the statutory share, and two thirds for minors and the permanently incapacitated.
Apostille: International authentication of a public document — for EU civil-status documents, often replaceable by a standard form.

My mother was a Polish citizen but lived in Hanover — which law applies?: In principle German law, because habitual residence is decisive — unless she expressly chose Polish law in her will (Art. 22 EU Succession Regulation).
How do I access accounts in both countries?: Obtain the local proof of inheritance, or an ECS, for each country. German banks accept a certificate of inheritance or an ECS; Polish ones usually require their own certificate of succession — presenting both is more reliable.
Do I need an apostille for every document?: For birth, death and marriage certificates, a multilingual standard form has often sufficed between EU states since 2019. A notary checks the individual case — some Polish authorities nonetheless require an apostille.
Is there a risk of double taxation?: In some constellations, yes — the DE-PL agreement does not separately govern inheritance tax. Relief is provided through § 21 ErbStG, but not always in full. A tax adviser with DE-PL experience clarifies this precisely.